LB&M ASSOCIATES, INC. v. COMMISSIONER

Docket Nos. 1609-96, 1610-96.

75 T.C.M. 1595 (1998)

T.C. Memo. 1998-21

LB&M Associates, Inc., Rudy J. Alvarado, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed January 20, 1998.


Attorney(s) appearing for the Case

Elizabeth K. Brown and James W. Bruce III, for the petitioner. O. Christopher Meyers, Lawton, Okla., for the participating shareholders. Gary L. Bloom, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

This matter is before us on respondent's motion to dismiss for lack of jurisdiction and to strike with respect to affected items (respondent's motion). We shall grant respondent's motion.

LB&M Associates, Inc. (LB&M), an S corporation, had its principal place of business in Lawton, Oklahoma, at the time the respective petitions in these cases were filed. The record in these cases establishes and/or the parties...

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